pañcamaḥ kapilo nÄma
siddheÅ›aḥ kÄla-viplutam
provÄcÄsuraye sÄá¹…khyaá¹
tattva-grÄma-vinirṇayam
pañcamaḥ - the fifth one; kapilaḥ - Kapila; nÄma - of the name; siddheÅ›aḥ - the foremost amongst the perfect; kÄla - time; viplutam - lost; provÄca - said; Äsuraye - unto the brÄhmaṇa named Ä€suri; sÄá¹…khyam - metaphysics; tattva-grÄma - the sum total of the creative elements; vinirṇayam - exposition.
The sum total of the creative elements is twenty-four in all. Each and every one of them is explicitly explained in the system of SÄá¹…khya philosophy. SÄá¹…khya philosophy is generally called metaphysics by the European scholars. The etymological meaning of sÄá¹…khya is “that which explains very lucidly by analysis of the material elements.†This was done for the first time by Lord Kapila, who is said herein to be the fifth in the line of incarnations.